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Excise |
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A tax imposed on the performance of an act, the engaging in an occupation, or the enjoyment of a privilege. A tax on the manufacture, sale, or use of goods or on the carrying on of an occupation or activity, or a tax on the transfer of property. In current usage the term has been extended to include various license fees and practically every internal revenue tax except the Income Tax (e.g., federal alcohol and tobacco excise taxes). excise n. a tax upon manufacture, sale, or for a business license or charter, as distinguished from a tax on real property, income or estates. Sometimes it is redundantly called an excise tax. (See: tax) |
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Requirements: Filers may determine the actual amount of refundable long-distance telephone excise taxes paid for the 41 months from March 2003-July 2006, or use a formula to figure their refunds. A model "user pay-user benefit" program, BIG dollars come from excise taxes that recreational boaters pay on gasoline used in their boats. Local pols realize that $42 million a year in car excise taxes cannot possibly fund the $2. |
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